Status of Board of Equalization's Proposed Rules & Regulations
Property Tax Rules | Sales and Use Tax Regulations | Special Taxes Regulations | Regulations Archive
As of May 15, 2013
The State Board of Equalization adopts, amends and repeals regulations to conform to statutory requirements or to implement, interpret or make specific statutes, court decisions, or case law. The following-listed regulations are currently in the process of adoption, amendment, or repeal.
Questions regarding these regulations you may call, fax or e-mail:
- Main Contact: Joann Richmond, Chief, Board Proceedings Division, at 916-322-1931, email Joann.Richmond@boe.ca.gov or Submit Your Comments on Draft Regulations Here
- Designated Backup: Rick Bennion, Regulations Coordinator, at 916-445-2130, email Richard.Bennion@boe.ca.gov or Submit Your Comments on Draft Regulations Here
- Fax: 916-324-3984
Register online to receive announcement of proposed regulatory change.
| Reg. No. | Title | Public Hearing | Current Status |
|---|---|---|---|
| 101/171/252/1045 | Board-Prescribed Exemption Forms/ Board-Prescribed Forms for Property Statements/Content of Assessment Roll/ Administration of the Annual Racehorse Tax | 11/14/12 | 01/14/13 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 04/01/13 |
| 462.040 | Change in Ownership – Joint Tenancies | 06/11/13 | 04/26/13 – Interested Parties Notice Published |
| 1532/1533.1/1533.2/1534/1535/1598 | Teleproduction or Other Postproduction Service Equipment/ Farm Equipment and Machinery/ Diesel Fuel Used in Farming Activities or Food Processing/ Timber Harvesting Equipment and Machinery/ Racehorse Breeding Stock/ Motor Vehicle and Aircraft Fuels | 03/13/13 - Board approved the Section 100 Change | |
| 1566.1 | Auto Auctions and Auto Dismantlers | 03/12/13 - Board Authorized Publication | |
| 1620 | Interstate and Foreign Commerce (Section 100 Change) | 03/11/13 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 03/11/13. | |
| 1685.5 | Calculation of Estimated Use Tax – Use Tax Table | 04/24/13 | 05/03/13 – Submitted to Office of Administrative Law for approval |
| 2000 | Retailer Reimbursement Retention (Emergency Regulation) | 12/04/12 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/01/13 | |
| 2558/2558.1/2559/2559.1/2559.3/2559 | Distilled Spirits/Wine/Presumption – Distilled Spirits/Rebuttable Presumption – Distilled Spirits/Internet List/Correct Classification | 01/08/13 – Approved by Office of Administrative Law and filed with the Secretary of State with an effective date of 01/08/13 | |
| 4601/4603/4604/4605 | Service of a Notice of Violation or Warning Notice/ Penalties for Licensed or Unlicensed Retailers/Penalties for Licensed or Unlicensed Wholesalers and Distributors/Penalties for Licensed or Unlicensed Manufacturers and Importers | 06/11/13 | 04/19/13 – Interested Parties Notice Published |
| 6001 | Conflict of Interest | 05/25/11 | 06/21/11 – Submitted to Fair Political Practices Commission for approval |
* Because of common issues, these regulations will be considered by the Board together in one public meeting.
Link to the "Rulemaking Process".
Property Tax Committee Projects, Other Projects in Process 2013